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HSN-Code-and-GST-Rate-for-Medicines-and-Pharmaceuticals

HSN Code and GST Rate for Medicines and Pharmaceuticals

HSN Code and GST Rate for Medicines and Pharmaceuticals

In this article, we look at the HSN Code and GST Rate for Medicines and Pharmaceuticals in India. Pharmaceutical products and medicines are classified under chapter 30 of the HSN code. Read the detailed analysis of the GST rate for medicines.

HSN Code

HSN Code DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
3001GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO- THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDEDImport under this heading are subject to Wildlife (Protection) Act, 1972 (as amended from time to time) and CITES.
3001 20Extracts of glands or other organs or of their secretions:
3001 20 10Liquid extracts of liverFree12
3001 20 20Liver extracts, dryFree12
3001 20 30Snake VenomFree12
3001 20 90OtherFree12
3001 90Other:
3001 90 10Of human originFree12
Other:
3001 90 91Heparin and its saltsFree12
3001 90 99OtherFree12
3002

HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY

MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS

3002 10Antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002 11
3002 11 00Malaria diagnostic test kitsFree
3002 12Antisera and other blood fractions:
3002 12 10For diphtheriaFree
3002 12 20For tetanusFree
3002 12 30For rabiesFree
3002 12 40For snake venomFree
3002 12 90OtherFree
3002 13Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 13 10Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail saleFree
3002 14Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 14 10Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail saleFree
3002 15
3002 15 00Immunological products, put up in measured doses or in forms or packing’s for retail saleFree
3002 19
3002 19 00OtherFree
3002 20Vaccines for human medicine:
Single Vaccines:
3002 20 11For cholera and typhoidFree
3002 20 12For hepatitisFree
3002 20 13For tetanusFree
3002 20 14For polioFree
3002 20 15For tuberculosisFree
3002 20 16For rabiesFree
3002 20 17For Japanese encephalitisFree
3002 20 18For whopping cough (pertussis)Free
3002 20 19OtherFree
Mixed vaccines:
3002 20 21For diphtheria, pertussis and tetanus (DPT)Free
3002 20 22For diphtheria and tetanus (DT)Free
3002 20 23For measles, mumps, and rubella (MMR)Free
3002 20 24For typhoid-paratyphoid (TAB) or typhoid- paratyphoid-cholera (TABC)Free
3002 20 29OtherFree
3002 30 00Vaccines for veterinary medicineFree
3002 90Other:
3002 90 10Human bloodFreeImport will be subject to Policy Condition 1 to the Chapter.
3002 90 20Animal blood prepared for therapeutic, prophylactic or diagnostic usesFree
3002 90 30Cultures of micro-organisms (excluding yeast)Free
3002 90 40ToxinsFree
3002 90 90OtherFree
3003MEDICAMENTS(EXCLUDING GOODS OF HEADING 3002,3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE
3003 10 00Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivativesFreeImports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.12
3003 20 00Other, containing antibioticsFree12
Other, containing hormones or other products of heading 2937:
3003 31 00Containing insulinFree12
3003 39 00OtherFree12
Other, containing alkaloids or derivatives thereof:
3003 41
3003 41 00Containing ephedrine or its saltsFree12
3003 42
3003 42 00Containing pseudoephedrine (INN) or its saltsFree12
3003 43
3003 43 00Containing norephedrine or its saltsFree12
3003 49
3003 49 00OtherFree12
3003 60
3003 60 00Other, containing active antimalarial principles described in Sub-heading Note 2 to this ChapterFree12
3003 90Other:
Ayurvedic, Unani, Siddha, Homoeopathic or bio- chemic systems medicaments:
3003 90 11Of Ayurvedic SystemFree12
3003 90 12Of Unani systemsFree12
3003 90 13Of Siddha systemFree12
3003 90 14Of Homoeopathic SystemFree12
3003 90 15Of Bio-chemic systemFree12
Menthol crystals and Milk of Magnesia:
3003 90 21Menthol crystalsFree12
3003 90 22Milk of MagnesiaFree12
Bovine Albumin and drugs of animal origin, Merbromine National Formulary XII (Mercurochrome), Calcium Sennoside, Anaesthetic agents used in human or veterinary medicine or surgery, Aluminium hydroxide gel:
3003 90 31Bovine Albumin and drugs of animal originFree12
3003 90 32Merbromine National Formulary XII (mercurochrome)Free12
3003 90 33Calcium SennosideFree12
3003 90 34Anaesthetic agents used in human or veterinary medicine or surgeryFree12
3003 90 35Aluminium hydroxide gelFree12
3003 90 36KetamineFree12
3003 90 90OtherFree12
3004MEDICAMENTS(EXCLUDING GOODS OF
HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE
3004 10Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3004 10 10PenicillinsFreeImports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.12
3004 10 20AmpicillinFree12
3004 10 30AmoxycillinFree12
3004 10 40BecampicillinFree12
3004 10 50CloxacillinFree12
3004 10 60Ampicillin and Cloxacillin combinationsFree12
3004 10 70StreptomycinFree12
3004 10 90OtherFree12
3004 20Other, containing antibiotics:
Cephalosporins and their derivatives:
3004 20 11CefazolinFree12
3004 20 12CephalexinFree12
3004 20 13CiprofloxacinFree12
3004 20 14CefoxitinFree12
3004 20 19OtherFree12
3004 20 20Sulfonamides and CotrimoxazoleFree12
Fluoroquinolones:
3004 20 31NorfloxacinFree12
3004 20 32Nalidixic acidFree12
3004 20 33CiprofloxacinFree12
3004 20 34OfloxacinFree12
3004 20 39OtherFree12
Tetracyclines:
3004 20 41ChlortetracyclineFree12
3004 20 42OxytetracyclineFree12
3004 20 49OtherFree12
3004 20 50ChloramphenicolFree12
Macrolide:
3004 20 61ErythromycinFree12
3004 20 62RoxithromycinFree12
3004 20 63ClarithromycinFree12
3004 20 64AzithromycinFree12
3004 20 69OtherFree12
3004 20 70CefadroxilFree12
Other:
3004 20 91IsoniazidFree12
3004 20 92RifampicinFreeImports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.12
3004 20 93PyrazinamideFree12
3004 20 94EthambutolFree12
3004 20 95ClindamycinFree12
3004 20 96VancomycinFree12
3004 20 97Polymyxin B and ColistinFree12
3004 20 99OtherFree12
Other, containing hormones and other products of heading 2937:
3004 31Containing insulin:Free
3004 31 10Insulin injectionFree12
3004 31 90OtherFree12
3004 32 00Containing corticosteroid hormones, their derivatives or structural analoguesFree12
3004 39Other:
Pituitary hormones; Prednisolone; Dexamethasone; Danazol; Other progestogen and oestogen group hormones:
3004 39 11Pituitary hormonesFree12
3004 39 12PrednisoloneFree12
3004 39 13DexamethasoneFree12
3004 39 14DanazolFree12
3004 39 19Other progestogen and oestogen group hormonesFree12
Gonadotrophins and luteinising hormone:
3004 39 21GonadotrophinsFree12
3004 39 22Luteinising hormoneFree12
3004 39 90OtherFree12
3004 40Other, containing alkaloids or derivatives thereof:
3004 41
3004 41 00Containing ephedrine or its saltsFree12
3004 42
3004 42 00Containing pseudoephedrine (INN) or its saltsFree12
3004 4312
3004 43 00Containing norephedrine or its saltsFree
3004 49Other:
3004 49 10Atropine and salts thereofFree12
3004 49 20Caffeine and salts thereofFree12
3004 49 30Codeine and derivatives, with or without ephedrine hydrochlorideFree
3004 49 40Ergot preparations, ergotamine and salts thereofFree12
3004 49 50Papaverine hydrochlorideFree12
3004 49 60Bromohexin and salbutamolFree12
3004 49 70Theophylline and salts thereofFree12
3004 49 90OtherFree12
3004 50Other, containing vitamins or other products of heading 2936:”;
3004 50 10Haematinic and Erythropoietin preparationsFree12
3004 50 20Preparations of minerals and their supplementsFree12
Preparations of vitamins:
3004 50 31Of Vitamin AFree12
3004 50 32Of Vitamin B1 and B2 and their salts thereofFree12
3004 50 33Of Vitamin B9Free12
3004 50 34Of Vitamin B12Free12
3004 50 35Of Vitamin CFree12
3004 50 36Of Vitamin DFree12
3004 50 37Of Vitamin EFree12
3004 50 39OtherFree12
3004 50 90OtherFree12
3004 60
3004 60 00Other, containing active antimalarial principles described in Sub-heading Note 2 to this ChapterFree12
3004 90Other:
Ayurvedic, Unani, Homoeopathic, Siddha or Bio- chemic systems medicaments, put up for retail sale:
3004 90 11Of Ayurvedic SystemFree12
3004 90 12Of Unani systemsFree12
3004 90 13Of Siddha systemFree12
3004 90 14Of Homoeopathic SystemFree12
3004 90 15Of Bio-chemic systemFree12
Anthelmintics drugs; Antiamoebic and other Antiprotozal drugs; Antifungal drugs:
3004 90 21Anthelmintics and preparations thereofFree12
3004 90 22MetronidazoleFree12
3004 90 23TinidazoleFree12
3004 90 24SecnidazoleFree12
3004 90 25Diloxamide FuroateFree12
3004 90 26Sodium StibogluconateFree12
3004 90 27PentamidineFree12
3004 90 29OtherFree12
Antihistaminics drugs; Antacids preparations;
Antiulcer drugs; Antiemetics and other Gastrointestinal drugs:
3004 90 31Promethazine, Chlorphenimiramine, Astemizole and CeteirizineFree12
3004 90 32Sodium bicarbonate, Magnesium hydroxide (Milk of Magnesia), Magnesium carbonate, Magnesium trisilicate, Aluminium hydroxide gel, Magaldarate and combinations thereofFree12
3004 90 33Cimetidine, Rantidine, Nizatidine and RoxatidineFree12
3004 90 34Omeprazole and LansoprazoleFree12
3004 90 35Dicyclomine, Metoclopramide and Dexamethasone and OndansetronFree12
3004 90 36Chenodiol and UrsodiolFree12
3004 90 39OtherFree12
Anticancer drugs:
3004 90 41CyclophosphamideFree12
3004 90 42Methotrexate, 5-fluorouracil(5-FU) and FtorafurFree12
3004 90 43Bincristine and VinblastineFree12
3004 90 44Paclitaxel and DocetaxelFree12
3004 90 45EtoposideFree12
3004 90 46Actinomycin D-Dactinomycin and DoxorubicinFree12
3004 90 47L-Asparaginase, Cisplatin and CarboplatinFree12
3004 90 48TamoxifenFree12
3004 90 49OtherFree12
Antitubercular drugs; Antileprotic drugs; Antimalarial drugs:
3004 90 51IsoniazidFree12
3004 90 52RifampicinFreeImports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.12
3004 90 53Pyrazimamide and EthambutolFree12
3004 90 54StreptomycinFree12
3004 90 55Dapsone(DDS), Acedapsone (DADDS), Solopsone and ClofazimineFree12
3004 90 56Chloroquine, Amodiaquine, Mefloquine, Quinine, Chloroguamamide, PyrimethamineFree12
3004 90 57Other Antitubercular drugsFree12
3004 90 58Other Antileprotic drugsFree12
3004 90 59Other Antimalarial drugsFree12
Nonsteroidal antiinflammatory, analgesics and antipyratic drugs:
3004 90 61Analgin with or without other compounds such as paracetamolFree12
3004 90 62Acetyl salicylic acid (Aspirin) and formulations thereofFree12
3004 90 63Ibuprofen with or without paracetamol or other compundsFree12
3004 90 64Oxyphen butazone, Phenyl butazone and formulations thereofFree12
3004 90 65IndomethacinFree12
3004 90 66Mephenamic acid, dactofenac sodium, Piroxicam, Tenoxicam and MeloxicamFree12
3004 90 67Ketorolac, Nimesulide, Mabumetone and NefopamFree12
3004 90 69OtherFree12
Antihepertensive drugs:
3004 90 71Captopril, Enalapril, Lisimopril, Perimdopril and RamiprilFree12
3004 90 72Verapamil, Nifedipine, Amlodipine and LacidipineFree12
3004 90 73LosartamFree12
3004 90 74Propranolol, Metoprolol, Atenolol and LabetalolFree12
3004 90 75Prazosin, Terazosin, Phentolamine and PhenoxybenzamimeFree12
3004 90 76Clonidine, MethyldopaFree12
3004 90 77Hydralazine, Minoxidil and DiazoxideFree12
3004 90 79OtherFree12
Antiepiliptic drugs; Sulfa drugs not elsewhere specified or included, Preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; Oral rehydration salts; Antibacterial formulations not elsewhere specified or included, Sedatives and Tranquilizers:
3004 90 81Phenobarbitone, Memphobarbitone, Primidone, Phenytoin, Carbamazepine, Ethosuximide, Valporic acid (Sodium valporate), Diazepam, Lamotrigine, Gabapentin, Bigabatrin, Phenacemide, Trimethadione and AcetazolamideFree12
3004 90 82Other Antiepileptic drugsFree12
3004 90 83Sulpha drugs not elsewhere specified or includedFree12
3004 90 84Preparations of EnzymesFree12
3004 90 85Veterinary medicinal preparations, not for human use, not elsewhere specified or includedFree12
3004 90 86Oral rehydration saltsFree12
3004 90 87Antibacterial formulations, not elsewhere specified or includedFree12
3004 90 88SedativesFree12
3004 90 89TranquilizersFree12
Other:
3004 90 91Salbutamol, Terbutaline, Ephedrine, Salmeterol and Methyl xanthimesFree12
3004 90 92Plasma expandersFree12
3004 90 93Chloropheniramine Maleate, with or without other compounds (excluding steriods and alkaloids)Free12
3004 90 94Theophylline, Aminophylline and other Broncho dilatorsFree12
3004 90 95Carcino-chemotherapeutic drugs not elsewhere specified or includedFree12
3004 90 96KetamineFree12
3004 90 99OtherFree12
3005WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES
3005 10Adhesive dressings and other articles having an adhesive layer:
3005 10 10Adhesive guazeFree12
3005 10 20Adhesive tapeFree12
3005 10 90OtherFree12
3005 90Other:
3005 90 10Cotton wool, medicatedFree12
3005 90 20Poultice of KaolinFree12
3005 90 30Lint, medicatedFree12
3005 90 40BandagesFree12
3005 90 50Burn therapy dressing soaked in protective gelFree12
3005 90 60Micro pores surgical tapesFree12
3005 90 70Corn removers and callous removersFree12
3005 90 90OtherFree12
3006PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER
3006 10sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable:12
3006 10 10Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closureFree12
3006 10 20sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbableFree12
3006 20 00Blood grouping reagentsFree
3006 30 00Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patientFree
3006 40 00Dental cements and other dental fillings; bone reconstruction cementsFree
3006 50 00First-aid boxes and kitsFree
3006 60Chemical contraceptive preparations based on hormones, or on other products of heading 2937 or on spermicides:Free
3006 60 10Based on hormonesFree0
3006 60 20Based on other products of heading 2937Free0
3006 60 30Based on spermicidesFree0
3006 70 00Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instrumentsFree
Other:
3006 91 00Appliances identifiable for ostomy useFree
3006 92 00Waste PharmaceuticalsRestricted12

Click here to read on GST Rate and HSN Code for Mechanical and Electrical Appliances

However, this chapter does not cover:

  • Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) other than nutritional preparations for intravenous administration (Section IV);
  • Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824);
  • Plasters specially calcined or finely ground for use in dentistry (heading 2520);
  • Aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);
  • Preparations  of  headings  3303  to  3307,  even  if  they  have  therapeutic  or prophylactic properties;
  • Soap or other products of heading 3401 containing added medicaments;
  • Preparations with a basis of plaster for use in dentistry (heading 3407); or
  • Blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF).

For the purpose of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated as unmixed products:

  • Unmixed products dissolved in water;
  • All goods of Chapter 28 or 29; and
  • Simple  vegetable  extracts  of  heading  1302,  merely  standardised  or dissolved in any solvent;

The following are to be treated as products which have been mixed:

  • Colloidal solutions and suspensions (other than colloidal sulphur);
  • Vegetable extracts obtained by the treatment of a mixture of vegetable materials; and
  • Salts and concentrates obtained by evaporating natural mineral waters.

Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

  • Sterile  surgical  catgut,  similar  sterile  suture  materials  (including  sterile absorbable surgical or dental yams) and sterile tissue adhesives for surgical wound closure;
  • Sterile laminaria and sterile laminaria tents;
  • Sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable;
  • Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
  • Blood-grouping reagents;
  • Dental cements and other dental fillings; bone reconstruction cements;
  • First-aid boxes and kits;
  • Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
  • Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
  • Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life; and
  • Appliances identifiable for ostomy use that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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